Report No. 2007-55
October 2007

Complete Audit Report

An audit was conducted by our office of the Thirteenth Judicial Circuit, city of Holts Summit, Missouri Municipal Division.

The city of Holts Summit Municipal Division is within the Thirteenth Judicial Circuit, which consists of Boone and Callaway counties. The Honorable Gene Hamilton serves as Presiding Judge.

The duties of receiving and depositing monies are not adequately segregated from the recording of transactions. Because the City Clerk is the Court Clerk's mother-in-law, the city passed an ordinance to amend the duties of the City Clerk, so the City Clerk does not supervise the Court Clerk. It appears the Mayor and the Municipal Judge are the Court Clerk's direct supervisors; however, neither provide an adequate review of her work.

Checks and money orders are not restrictively endorsed until the deposits are prepared. Deposits are not always made intact, and the composition of the receipt slips issued is not always reconciled to the composition of the bank deposits. In addition, monies received are not always deposited in a timely manner.

Crime Victim's Compensation fees and Peace Officer Standards and Training Commission fees are not being turned over to the state monthly in accordance with state law. Also, a listing of open items (liabilities) is not prepared periodically and reconciled to monies held in trust.

Complete Audit Report